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Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
67
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
2.4 Summary of Significant Accounting Policies
(Cont’d)
Property, plant and equipment and depreciation (Cont’d)
An item of property, plant and equipment is derecognised upon
disposal or when no future economic benefits are expected from its
use or disposal. Any gain or loss on disposal or retirement recognised
in the income statement in the year the asset is derecognised is
the difference between the net sales proceeds and the carrying
amount of the relevant asset.
Construction in progress represents a building under construction
and equipment pending installation. It is stated at cost less any
impairment losses, and is not depreciated. Cost comprises the
direct costs of construction during the period of construction.
Construction in progress is reclassified to the appropriate category
of the property, plant and equipment when completed and ready
for use.
Intangible assets (other than goodwill)
The useful lives of intangible assets are assessed to be either finite
or indefinite. Intangible assets with finite lives are amortised over
the useful economic life and assessed for impairment whenever
there is an indication that the intangible asset may be impaired. The
amortisation period and the amortisation method for an intangible
asset with a finite useful life are reviewed at least at each balance
sheet date.
Patents, licences and software
Purchased patents, licences and software are stated at cost less any
impairment losses and are amortised on the straight-line basis over
their estimated useful lives of no more than 10 years.
2.4 主要會計政策概要
（續）
物業、廠房及設備及折舊
（續）
物業、廠房及設備項目於出售時或預期日後使
用或出售該項目不會產生經濟利益時將終止確
認。於資產終止確認之年度在收益表確認之出
售或廢棄資產之任何損益，乃按出售所得款項
淨額與有關資產賬面值之差額計算。
在建工程指建築中樓宇及有待安裝之設備，乃
按成本減任何減值虧損列賬而不作折舊。成本
包括建築工程於建築期間之直接成本。在建工
程於落成及可供使用時重新分類至物業、廠房
及設備之適當類別。
無形資產（不包括商譽）
無形資產之可使用年期分為有期限或無期限。
有期限之無形資產將於可使用經濟期限攤銷，
並於有跡象顯示無形資產可能減值時評估是否
減值。有可用期限之無形資產攤銷期及攤銷方
法須最少於各結算日進行檢討。
專利、特許權及軟件
所購入之專利、特許權及軟件乃按成本減任何
減值虧損列賬，按其不超過10年之估計可使用
年期以直線法攤銷。
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